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Sales Tax Update – March 2024

Michael T Dillon, Dillon Tax Consulting LLC
3/21/2024

On March 11, 2024, Delegate David Moon (D) introduced H.B. 1515 to the House Ways and Means Committee of the Maryland General Assembly, through which he proposed to broadly expand the sales tax base to cover many services, while reducing the sales tax rate from 6% to 5%.  Delegate Moon proposed that expanding the sales and use tax to include services could result in a total revenue increase of approximately $1.4 billion in fiscal 2025 and $4.2 billion in fiscal 2029. This would significantly offset any rate reduction, resulting is significant increases to the State’s General ...

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economic nexus

State Economic Nexus Standards

Michael T Dillon, Dillon Tax Consulting LLC
7/4/2021

In the wake of the U.S. Supreme Court's decision in South Dakota v. Wayfair, s tates may now require remote sellers with no physical presence in a state to collect sales tax on sales of taxable products and services delivered to customers in that state.  This ruling does not simply affect online retailers ...

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City of Chicago Economic Nexus “Safe Harbor”, effective July 1, 2021

Michael T Dillon, Dillon Tax Consulting LLC
1/26/2021


As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-four (44) states (all except Florida and Missouri) have adopted economic nexus provisions for sales tax compliance purposes.  Even the Alaskan local jurisdictions have gotten in on the action, adopting ...

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Economic Nexus Update: July 8, 2020 – TN, LA, IL

Michael T Dillon, Dillon Tax Consulting LLC
7/8/2020

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-four (44) states have adopted economic nexus provisions for sales tax compliance purposes.  The biggest trends right now continue to be that states are revising their thresholds and also adopting ...

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Economic Nexus Update: July 2, 2019 – CO, CT, IL, ME, NY

Michael T Dillon, Dillon Tax Consulting LLC
7/2/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-three (43) states have adopted economic nexus provisions for sales tax compliance purposes.  The biggest trends right now are that states are revising their thresholds and also adopting marketplace nexus ...

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Economic Nexus Update – AZ, MD, OK, MN

Michael T Dillon, Dillon Tax Consulting LLC
6/5/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-three (43) states have adopted economic nexus provisions for sales tax compliance purposes.  Arizona and Oklahoma are most recent states to enact an economic nexus provision for remote sellers.

Since ...

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Economic Nexus Update – CA, NY, SC, IN, UT

Michael T Dillon, Dillon Tax Consulting LLC
5/16/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-two (42) states have adopted economic nexus provisions for sales tax compliance purposes.  The most compelling change for states that have adopted economic nexus is that California has enacted Assembly ...

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Economic Nexus Update – ID, RI, KY, VA, AR, NM, WV, WY, ND, HI

Michael T Dillon, Dillon Tax Consulting LLC
4/19/2019

Since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-two (42) states have adopted economic nexus provisions for sales tax compliance purposes.  With the state legislative sessions in full swing, we are seeing the predictions become a reality.  The most compelling change is the ...

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Economic Nexus Update – GA, NE, ND, NY, OK, TN, WA

Michael T Dillon, Dillon Tax Consulting LLC
3/26/2019

Since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), we now have thirty-eight (38) states that have adopted economic nexus provisions for sales tax compliance purposes.  With the state legislative sessions in full swing, we are seeing the predictions become a reality.  We highlight ...

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